Fort Corporation had the following transactions during its first month of operations:

1.		Purchased raw materials on account, $85,000.
2.		Raw Materials of $30,000 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $6,000 was classified as indirect materials.
3.		Factory labor costs incurred were $175,000.
4.		Time tickets indicated that $145,000 was direct labor and $30,000 was indirect labor.
5.		Overhead costs incurred were $198,000.
6.		Manufacturing overhead was applied at the rate of 150% of direct labor cost.
7.		Goods costing $115,000 are still incomplete at the end of the month; the other goods were completed and transferred to finished goods.
8.		Finished goods costing $100,000 to manufacture were sold.

Using the grid below, record the above transactions for Fort Corporation. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		Manufacturing Costs							Work in Process Inventory		Finished Goods Inventory		Cost of Goods Sold
		Raw Materials Inventory		Factory Labor		Manufacturing Overhead
1.		$		$		$			$		$		$
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find 1)the manufacturing costs 2) work in process inventory 3) finished goods inventory 4) cost of goods sold for each raw material inventory , factory labor and manufacturing overhead